注册会计师审计专业术语中英对照

注册会计师审计专业术语中英对照

CPA《审计》考试英文答题常用词汇：

1.audit   审计

2.attestation   鉴证

3.credibility   可信赖程度

4.audit of financial statements 财务报表审计

5.agreed-upon procedures 执行商定程序

6.high levels of assurance 高水平保证

7.compilation 编制

8.reliability 可靠性

9.relevance 相关性

10.professional skepticism 职业谨慎

11.objectivity 客观性

12. professional competence 专业胜任能力

13.Senior/CPA-in-charge 项目经理

14.audit engagement letter 业务约定书

15.recurring audit 连续审计

16.the client 委托人

17.change CPA　更换注册会计师

18.the existing CPA 现任注册会计师

19.the successor CPA 后任注册会计师

20.the preceding CPA前任注册会计师

21.issue the audit report 出具审计报告

22.expert 专家

23.the board of directors 董事会

24.knowledge of the entity‘ s business 了解被审计单位情况

25.assess material misstatement risks评估重大错报风险

26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围

27.a general knowledge of —— 初步了解的情况

28.a more knowledge of—— 进一步了解的情况

29.the prior year‘s working papers 以前年度工作底稿

30.minutes of meeting 会议纪要

31.business risks 经营风险

32.appropriateness　适当性

33.accounting estimate 会计估计

34.management representations 管理层声明

35.going concern assumption 持续经营假设

36.audit plan 审计计划

37.significant audit areas 重点审计领域

38.error 错误

39.fraud舞弊

40.modified or additional procedures 修改或追加审计程序

41.misappropriation of assets 侵占资产

42.transactions without substance 虚假交易

43.unusual pressures 异常压力

44.the suspected noncompliance 涉嫌存在违法行为

45.materiality 重要性

46.exceed the materiality level 超过重要性水平

47.approach the materiality level 接近重要性水平

48.an acceptably low level 可接受水平

49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层

50.misstatements or omissions 错报或漏报

51.aggregate 总计

52.subsequent events/events after the balance sheet date 期后事项

53.adjust the financial statements 调整财务报表

54.perform additional audit procedures 实施追加的审计程序

55.audit risk 审计风险

56.detection risk 检查风险

57.inappropriate audit opinion 不适当的审计意见

58.material misstatement 重大的错报

59.tolerable misstatement 可容忍错报

60.the acceptable level of detection risk 可接受的检查风险

61.assessed level of material misstatement risk 重大错报风险的评估水平

62.simall business 小规模企业

63.accounting system 会计系统

64.control test/test of control 控制测试

65.walk-through test 穿行测试

66.communication 沟通

67.flow chart 流程图

68.reperformance of internal control 重新执行

69.audit evidence 审计证据

70.substantive procedures 实质性程序

71.assertions 认定

72.existence 存在

73.occurrence 发生

74.completeness 完整性

75.rights and obligations 权利和义务

76.valuation and allocation 计价和分摊

77.cut-off 截止

78.accuracy 准确性

79.classification 分类

80.inspection 检查

81.supervision of counting /physical inspection 监盘

82.observation 观察

83.confirmation 函证

84.computation 计算

85.analytical procedures 分析程序

86.vouch 核对

87.trace 追查

88.audit sampling 审计抽样

89.error 误差

90.expected error 预期误差

91.population 总体

92.sampling risk 抽样风险

93.non- sampling risk 非抽样风险

94.sampling unit 抽样单位

95.statistical sampling 统计抽样

96.tolerable error 可容忍误差

97.the risk of under reliance 信赖不足风险

98.the risk of over reliance 信赖过度风险

99.the risk of incorrect rejection 误拒风险

100. the risk of incorrect acceptance 误受风险

101.working trial balance 试算平衡表

102.index and cross-referencing 索引和交叉索引

103.cash receipt 现金收入

104.cash disbursement　现金支出

105.bank statement 银行对账单

106.bank reconciliation 银行存款余额调节表

107.balance sheet date 资产负债表日

108.net realizable value 可变现净值

109.storeroom 仓库

110.sale invoice 销售发票

111.price list 价目表

112.positive confirmation request 积极式询证函

113.negative confirmation request　消极式询证函

114.purchase requisition 请购单

115.receiving report 验收报告

116.gross margin 毛利

117.manufacturing overhead 制造费用

118.material requisition 领料单

119.inventory-taking 存货盘点

120.bond certificate 债券

121.stock certificate 股票

122.audit report 审计报告

123.entity 被审计单位

124.addressee of the audit report 审计报告的收件人

125.unqualified opinion 无保留意见

126.qualified opinion 保留意见

127.disclaimer of opinion 无法表示意见

128.adverse opinion　否定意见

其他相关词汇：

注册会计师审计 CPA audit

内部审计 internal audit

政府审计 public sector audit

账项基础审计 accounting number-based audit

风险导向审计方法 risk-oriented audit approach

普华永道 Princewater – houseCoopers

安永 Ernst & Young

毕马威 KPMG

德勤 Deloitte Touche Tohmatsu

安达信 Arthur Anderson

安然 Enron

世通 worldcom

有限责任公司制 limited liability companies, LLCs

有限责任合伙制 limited liability partnerships, LLPs

国际会计师联合会 IFAC

国际审计和鉴证准则理事会 IAASB

美国注册会计师协会 AICPA

中国注册会计师协会 CICPA

鉴证业务 assurance services

审阅业务 review

其他鉴证业务 audit related services

注册会计师的法律责任Professional responsibility

“深口袋”理论 deep-pocket theory

创新会计处理 creative accounting

诉讼爆炸 litigation explosion

违约 breach the contract

过失 negligence/Misconduct

欺诈 cheat / illegal acts

舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.

差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.

国际趋同 global convergence /international convergence

技术准则 technical standards

注册会计师职业道德规范 code of ethics for professional accountants/Rules of professional conduct

全面质量管理 quality control of audit

独立 independence

公正 integrity

应有关注 due care

职业怀疑态度an attitude of professional skepticism

保密 confidentiality confidence

职业行为 professional conduct

保持实质上的独立和形式上的独立The member is, and is seen to be independent

费用 fee

佣金 commission

经济利益 interest

经济利益的冲突 conflicts of interest

更换会计师事务所 Changes in professional appointments

审计目标 audit objectives

财务报表认定：financial statement assertions

准确性和计价 measurement and valuation

分类和可理解性 classification and understandability

列报和披露 presentation and disclosure

审计任务约定书 the letter of engagement

管理层声明书 report of the directors’ responsibilities for the financial statement

审计工作底稿 audit working paper

审计记录 audit records

计划工作 planning

重要性materiality：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.

重大错报风险 risk of material misstatement in audit report

报表层次重大错报 material misstatement on level of financial statement

认定层次重大错报 material misstatement on level of assertion

风险评估 risk evaluation

分析复核程序 analytical review procedures

内部控制 internal control

局限性 limitation

控制环境 control environment

信息系统与沟通 information system and communication

符合性测试 compliance test

非统计抽样 non-statistical sampling

销售与收款循环审计 Sales and receivables cycle

采购与付款循环审计 Purchases and payables cycle

存货与仓储循环审计 Inventory recording cycle

筹资与投资循环审计 Investment and finance cycle

货币资金审计 Audit of monetary assets

完成审计工作 finish the audit work

期初余额 opening balance

或有事项contingent evens

标题 title

收件人 receiver

引言段 introduction

管理层对财务报表的责任段 management’s responsibility for the financial statements

注册会计师的责任段 auditor’s responsibility

审计意见段 opinion

注册会计师的签名和盖章auditor’s signature

会计师事务所的名称、地址和盖章auditor’s address

报告日期 date of the Auditor’s report

无保留意见审计报告 unqualified audit report

非无保留意见审计报告 modified audit report

本文来源：https://www.2haoxitong.net/k/doc/ab8dff0bbd64783e09122b57.html